Standing Order No. 2664/2006 of the Health and Family Welfare Department, Government of Assam dated 1st August, 2006 on the electronic filing of returns [C1N-RZ4]

Standing Order No. 2664/2006

GOVERNMENT OF ASSAM

Health and Family Welfare Department, Government of Assam

Dispur, dated the 1st August, 2006

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Health and Family Welfare Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 3CD to the Dispute Resolution Panel within ninety days, accompanied by a fee of five hundred rupees.

3. The Tax Recovery Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within ninety days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Health and Family Welfare Department, Government of Assam.

(Secretary to Government)